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Municipal Accommodation Tax

Municipal Accommodation Tax

On December 18, 2018, City Council approved By-Law 2018-84 a By-Law to implement the Municipal Accommodation Tax (MAT) in the City of North Bay.

The Municipal Accommodation Tax is effective February 1, 2019 at a rate of 4%.

The tax applies to accommodation sold for a continuous period of less than 30 days in a hotel, motel, lodge, inn, bed and breakfast, dwelling unit or any place an accommodation is provided.

The Municipal Accommodation Tax is not a tax on local businesses. The tax is applied to the accommodation charge only and not to other fees such as valet parking, laundry service or continental breakfast.

The Municipal Accommodation Tax must be identified as a separate item or charge on each bill, receipt or invoice.